ABETECH ABRASIFS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABETECH ABRASIFS
Largest movements
- Receivables within one year +€245,815
up €245,815 (+33.4%), from €735,395 to €981,210
of which Trade receivables: +€249,092
- Stocks and contracts +€41,036
up €41,036 (+4.5%), from €901,974 to €943,011
- Tangible fixed assets -€27,412
down €27,412 (-22.4%), from €122,246 to €94,834
of which Leasing and similar rights: -€28,645
- Trade debts +€248,160
up €248,160 (+29.2%), from €848,963 to €1.1m
- Profit (loss) carried forward +€49,194
up €49,194 (+15.3%), from €322,196 to €371,390
- Debts after one year -€37,328
down €37,328 (-34.1%), from €109,426 to €72,098
- Turnover +€2.1m
new in 2025: €2.1m
- Purchases and services +€1.6m
new in 2025: €1.6m
- Gross operating margin +€78,797
up €78,797 (+17.1%), from €461,254 to €540,051
- Other operating charges +€65,614
up €65,614 (+29.4%), from €223,396 to €289,010
- Taxes +€21,964
up €21,964 (+9,392%), from €234 to €22,198
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,832,389 | €2,082,246 | +€249,857 | +13.6% |
| Fixed assets | 21/28 | €122,246 | €94,834 | -€27,412 | -22.4% |
| Tangible fixed assets | 22/27 | €122,246 | €94,834 | -€27,412 | -22.4% |
| Land and buildings | 22 | €493 | - | -€493 | |
| Plant, machinery and equipment | 23 | €4,535 | €3,361 | -€1,174 | -25.9% |
| Furniture and vehicles | 24 | €20,659 | €23,558 | +€2,900 | +14.0% |
| Leasing and similar rights | 25 | €96,560 | €67,914 | -€28,645 | -29.7% |
| Current assets | 29/58 | €1,710,143 | €1,987,412 | +€277,270 | +16.2% |
| Stocks and contracts in progress | 3 | €901,974 | €943,011 | +€41,036 | +4.5% |
| Stocks | 30/36 | €901,974 | €943,011 | +€41,036 | +4.5% |
| Amounts receivable within one year | 40/41 | €735,395 | €981,210 | +€245,815 | +33.4% |
| Trade receivables | 40 | €732,003 | €981,096 | +€249,092 | +34.0% |
| Other amounts receivable | 41 | €3,392 | €114 | -€3,278 | -96.6% |
| Cash at bank and in hand | 54/58 | €72,773 | €63,192 | -€9,582 | -13.2% |
| Total equity and liabilities | 10/49 | €1,832,389 | €2,082,246 | +€249,857 | +13.6% |
| Equity | 10/15 | €823,696 | €872,890 | +€49,194 | +6.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,196 | €371,390 | +€49,194 | +15.3% |
| Amounts payable | 17/49 | €1,008,693 | €1,209,356 | +€200,663 | +19.9% |
| Amounts payable after more than one year | 17 | €109,426 | €72,098 | -€37,328 | -34.1% |
| Financial debts | 170/4 | €109,426 | €72,098 | -€37,328 | -34.1% |
| Amounts payable within one year | 42/48 | €899,267 | €1,137,258 | +€237,991 | +26.5% |
| Financial debts | 43 | €6,720 | €62 | -€6,657 | -99.1% |
| Credit institutions | 430/8 | €6,720 | €62 | -€6,657 | -99.1% |
| Trade debts | 44 | €848,963 | €1,097,124 | +€248,160 | +29.2% |
| Suppliers | 440/4 | €848,963 | €1,097,124 | +€248,160 | +29.2% |
| Taxes, remuneration and social security | 45 | €43,184 | €39,672 | -€3,512 | -8.1% |
| Taxes | 450/3 | €11,489 | €9,773 | -€1,715 | -14.9% |
| Remuneration and social security | 454/9 | €31,695 | €29,899 | -€1,796 | -5.7% |
| Other amounts payable | 47/48 | €400 | €400 | = | 0.0% |
| Turnover | 70 | - | €2,116,077 | +€2.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,582,119 | +€1.6m | |
| Remuneration, social security and pensions | 62 | €132,496 | €140,833 | +€8,337 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,661 | €33,125 | -€1,536 | -4.4% |
| Other operating charges | 640/8 | €223,396 | €289,010 | +€65,614 | +29.4% |
| Gross operating margin | 9900 | €461,254 | €540,051 | +€78,797 | +17.1% |
| Operating profit (loss) | 9901 | €70,701 | €77,084 | +€6,382 | +9.0% |
| Financial income | 75/76B | €9,151 | €5,588 | -€3,564 | -38.9% |
| Recurring financial income | 75 | €9,151 | €5,588 | -€3,564 | -38.9% |
| Financial charges | 65/66B | €25,187 | €11,280 | -€13,907 | -55.2% |
| Recurring financial charges | 65 | €25,187 | €11,280 | -€13,907 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €54,666 | €71,392 | +€16,726 | +30.6% |
| Income taxes | 67/77 | €234 | €22,198 | +€21,964 | +9,392% |
| Profit (loss) for the period | 9904 | €54,432 | €49,194 | -€5,238 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,432 | €49,194 | -€5,238 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.